1992 (1) TMI 127

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....wo appeals by the Union of India from the order of the Central Excise and Gold (Control) Appellate Tribunal in the case of Rajasthan Spinning & Weaving Mills Limited. 2.The respondents manufacture yarn falling under items 18, 18B etc. of the Central Excise Tariff as it stood at the relevant time. They manufacture three types of yarns containing polyester, viscose and acrylic fibres. In one of t....

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....in view of the decision of this Court in Aditya Mills v. Union of India [1988 (37) E.L.T. 471]. 4.The second question, which is the only question which survives before us, is as to whether the categories of yarn we have referred to earlier manufactured by the assessee, could be brought within the terms of Tariff Item No. 18B(ii). This Tariff Entry reads as under : 18B. Woollen and acrylic sp....

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....pages 2494 and 2495. On the other hand, the point made by Shri Gauri Shanker Murthi, learned counsel for the appellant is that since, in the three categories of yarns with which we are concerned, the percentage of acrylic fibre by weight is 50% as compared to the other two fibres which are either 24% and 26% or 45% and 5%, acrylic fibre must be said to predominant in weight in the composite yarn m....

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.... the entry specifies that the composite yarn should be treated as belonging to the categories in which one relevant category predominates in weight. The entry obviously envisages a comparison between the weight of the particular yarn with which the entry deals in comparison with the other categories of yarns which go into its composition. In fact, explanation III to sub-item (iii) under Tariff Ite....